2013 (11) TMI 546

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..... interpretation of medical terms, surgical terms and statutory provisions etc. - Relying upon BSN Medical Pvt. Ltd. Vs. CC(Import)[2013 (10) TMI 998 - CESTAT MUMBAI] and Sutures India Pvt. Ltd. Vs. CC, Chennai [2013 (10) TMI 999 - CESTAT CHENNAI] Since in the case of very same item, there were already two decisions, we do not consider it necessary at this stage that we should discuss all these sub .....

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..... covered under the relevant Notification in which the relevant entry is: skin barrier micropore surgical tapes . Taking a view that the appellant has mis-declared the end use of the tapes imported by them as ostomy products and treating the items imported by the appellant as general surgical tapes and taking a view that the exemption was not available, proceedings were initiated which resulted in .....

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..... n the view that exemption is available. Therefore, we consider that the appellant has made out a prima facie case in their favour for waiver. 3. Both sides argued the matter for quite some time and several points were put forth. All these points have to be gone into at the stage of final hearing since the same involved interpretation of medical terms, surgical terms and statutory provisions etc. .....

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